Original PR description

This fix aims to avoid a subquery in the main query and instead use a
IN clause to improve search performance.

On a database with over 37 million journal items, before the fix, the
query to load the 40 potentials journal items to reconcile in the bank
reconciliation widget took around 50 seconds; after the fix, it take
only 3 seconds (with only 1 company to filter).

Subquery when 'child_of' is used:
```
...
AND (
    "account_move_line"."company_id" IN (
        SELECT
            "res_company"."id"
        FROM
            "res_company"
        WHERE
            ("res_company"."parent_path" LIKE '1/%')
    )
)
```

Query after the fix:
```
...
AND ("account_move_line"."company_id" IN (1))
```

opw-4896863

Forward-Port-Of: odoo/odoo#218034